KOZIMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KOZIMO
Largest movements
- Receivables within one year +€39,832
up €39,832 (+7.8%), from €512,751 to €552,583
- Tangible fixed assets -€15,637
down €15,637 (-21.8%), from €71,692 to €56,055
of which Land and buildings: -€8,266
- Profit (loss) carried forward +€44,406
up €44,406 (+47.1%), from €94,266 to €138,672
- Tax, wage and social debts -€14,848
down €14,848 (-87.7%), from €16,926 to €2,078
- Debts after one year -€6,789
down €6,789 (-1.8%), from €386,249 to €379,460
- Gross operating margin -€21,226
down €21,226 (-27.3%), from €77,779 to €56,552
- Financial income +€19,990
up €19,990 (+160%), from €12,494 to €32,484
- Depreciation -€5,362
down €5,362 (-23.8%), from €22,486 to €17,124
- Taxes -€3,627
down €3,627 (-23.0%), from €15,794 to €12,166
- Other operating charges -€1,317
down €1,317 (-38.1%), from €3,458 to €2,141
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,963 | €617,611 | +€23,648 | +4.0% |
| Fixed assets | 21/28 | €71,766 | €56,130 | -€15,637 | -21.8% |
| Tangible fixed assets | 22/27 | €71,692 | €56,055 | -€15,637 | -21.8% |
| Land and buildings | 22 | €52,033 | €43,767 | -€8,266 | -15.9% |
| Plant, machinery and equipment | 23 | €123 | - | -€123 | |
| Furniture and vehicles | 24 | €19,536 | €12,288 | -€7,248 | -37.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €522,197 | €561,481 | +€39,285 | +7.5% |
| Amounts receivable within one year | 40/41 | €512,751 | €552,583 | +€39,832 | +7.8% |
| Other amounts receivable | 41 | €512,751 | €552,583 | +€39,832 | +7.8% |
| Cash at bank and in hand | 54/58 | €6,913 | €6,413 | -€500 | -7.2% |
| Deferred charges and accrued income | 490/1 | €2,534 | €2,486 | -€48 | -1.9% |
| Total equity and liabilities | 10/49 | €593,963 | €617,611 | +€23,648 | +4.0% |
| Equity | 10/15 | €176,690 | €221,096 | +€44,406 | +25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,024 | €70,024 | = | 0.0% |
| Distributable reserves | 133 | €70,024 | €70,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,266 | €138,672 | +€44,406 | +47.1% |
| Amounts payable | 17/49 | €417,273 | €396,515 | -€20,758 | -5.0% |
| Amounts payable after more than one year | 17 | €386,249 | €379,460 | -€6,789 | -1.8% |
| Financial debts | 170/4 | €386,249 | €379,460 | -€6,789 | -1.8% |
| Amounts payable within one year | 42/48 | €31,025 | €17,056 | -€13,969 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €6,666 | €6,789 | +€123 | +1.8% |
| Financial debts | 43 | €4,453 | €4,460 | +€7 | +0.2% |
| Credit institutions | 430/8 | €4,453 | €4,460 | +€7 | +0.2% |
| Trade debts | 44 | €2,980 | €3,728 | +€749 | +25.1% |
| Suppliers | 440/4 | €2,980 | €3,728 | +€749 | +25.1% |
| Taxes, remuneration and social security | 45 | €16,926 | €2,078 | -€14,848 | -87.7% |
| Taxes | 450/3 | €16,926 | €2,078 | -€14,848 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,486 | €17,124 | -€5,362 | -23.8% |
| Other operating charges | 640/8 | €3,458 | €2,141 | -€1,317 | -38.1% |
| Gross operating margin | 9900 | €77,779 | €56,552 | -€21,226 | -27.3% |
| Operating profit (loss) | 9901 | €51,835 | €37,288 | -€14,547 | -28.1% |
| Financial income | 75/76B | €12,494 | €32,484 | +€19,990 | +160% |
| Recurring financial income | 75 | €12,494 | €32,484 | +€19,990 | +160% |
| Financial charges | 65/66B | €12,921 | €13,199 | +€278 | +2.2% |
| Recurring financial charges | 65 | €12,921 | €13,199 | +€278 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €51,407 | €56,572 | +€5,165 | +10.0% |
| Income taxes | 67/77 | €15,794 | €12,166 | -€3,627 | -23.0% |
| Profit (loss) for the period | 9904 | €35,614 | €44,406 | +€8,792 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,614 | €44,406 | +€8,792 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.